9911796707
TMI Blog2004 (2) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the Commissioner ought to have understood the state of each unit in the light of the judgments of the Supreme Court and the Tribunal and applied the law accordingly for understanding the evidences on record. As such, the exercise was not being done, there is a failure of principles of natural justice. Accordingly, in para 6 of the said order, the matter has been remanded to the concerned adjudicating authority for de novo consideration. 3.Shri M. Chandrasekharan, learned Senior Counsel further submits that the issue relates to clubbing of clearances. He said that the Commissioner was of the view that 10 units were of dummy units and the other one was fictitious. Referring to page 12 of the impugned order, he said that Shri Avinash Gup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use Notice was not produced for cross-examination and therefore, reliance on his statement is not warranted. 4.In similar way, all the concerned units have taken the plea before them to show that they are separate legal entities having separate Sales Tax Registration and Excise Licences. But the Commissioner has arrived at the conclusion that since they are running the units in the same premises having same door number, clearances effected by them are to be clubbed. He has not examined the issue as directed by the Tribunal in the earlier order. It was also submitted by the Counsel that though they were running the units in separate sheds, the door number was same. In fact, the entire premises was owned by one Smt. Yashoda Bai, and half of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o clubbing of clearances, the Commissioner ought to have examined the detailed evidences placed before him. Further, if he wanted to rely upon the statement of the concerned person, it was his bounden duty to allow the matter to cross-examine by the concerned parties. Since this has not been done, the order suffers from denial of principles of natural justice as it was rightly pointed out by the learned Senior Counsel. In view of the discrepancy, we have no alternative but to remand the matter once again to the concerned adjudicating authority to pass an appropriate order on following the principles of natural justice. Since the matter is old one, we are also directing the concerned adjudicating authority to dispose of the matter at the ear ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
